Free REG CPA Practice Questions
Answer one original, source-reviewed REG question before choosing a longer practice path. The page uses the dated 2026 Blueprint and H.R. 1 testing boundary rather than undated tax assumptions.
Quick answer
Answer one original, source-reviewed REG MCQ without an account. The 2026 exam structure has 72 MCQs and 8 TBSs across five testlets. This sample teaches one decision; it is not a score prediction or a complete practice test.
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The sample and every explanation remain visible without registration. Create an account when you want to continue REG practice and keep your work together.
2026 REG format
REG is a Core section with 4 hours of testing time. Its first two testlets contain 36 and 36 MCQs. Its final three testlets contain 2, 3, 3 TBSs.
MCQs carry 50% of the score and TBSs carry 50%. These are official score weights, not a suggested study-time formula.
Official 2026 REG content areas
REG covers ethics and professional responsibilities related to tax practice, business law, federal taxation of property transactions, individuals, and entities.
Open the official 2026 AICPA Blueprint for the detailed groups, topics, representative tasks, and skill levels.
| Area | Official name | Score-weight range |
|---|---|---|
| I | Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% |
| II | Business Law | 15-25% |
| III | Federal Taxation of Property Transactions | 5-15% |
| IV | Federal Taxation of Individuals | 22-32% |
| V | Federal Taxation of Entities (including tax preparation) | 23-33% |
Explore the 2026 REG content areas
Select an area to see its official Blueprint number and score-weight range. No generated skill percentages or predicted question mix are shown.
Ethics, Professional Responsibilities and Federal Tax Procedures
10-20%
This is the official range assigned to Area I. It is not a promise about the exact questions in an individual exam form.
Source contract reviewed 2026-08-03.
Only H.R. 1 provisions within the applicable REG or TCP Blueprint scope are eligible for testing. Within that scope, provisions effective in 2024 or 2025 became eligible on July 1, 2026; all other provisions become eligible in the calendar quarter beginning six months after their effective date.
Read the official AICPA noticeTry a source-reviewed REG practice question
Commit to one answer before reading the explanation. After answering, review every distractor and follow the cited primary source if you need to verify the rule.
REG - Individual Taxation
An unmarried taxpayer paid more than half the cost of maintaining a home where a qualifying child lived for more than half the year. Assuming all other requirements are met, which filing status best fits these facts?
How to review this REG sample
Choose an answer before opening the explanation. Then review the correct-answer reasoning and every distractor, including when your first choice was correct.
A useful REG practice set makes you classify facts before calculating, such as deciding which amounts are taxable, deductible, capitalized, or carried into an entity or individual return.
If you remember thresholds but choose the wrong rule, rewrite the facts into taxpayer, transaction, timing, and limitation. Then solve a second question that changes only one fact so you can see which rule actually controls.
What one REG question can and cannot show
This sample can reveal whether you can apply one reviewed rule and explain the alternatives. It cannot estimate a CPA Exam score, predict a pass, or represent the full Blueprint.
Use the official Blueprint to verify scope, the section guide to plan coverage, and a larger set of unfamiliar questions when you need broader evidence.
Choose the next REG practice step
If the rule was unfamiliar, return to the REG guide before doing more questions. If the rule was familiar but the scenario caused the miss, continue with changed-fact practice and explain why each wrong option fails.
Create a CPAPass account when you want to continue section practice and keep your work together. The free sample, official Blueprint link, and PDF resource remain available without treating account creation as proof of readiness.
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Request the REG PDF pack
Keep the section resource available for offline review. The PDF request is separate from creating a CPAPass account.
Get the REG PDFsTry a different CPA section
Return to the protected generic question page when you want to switch sections or compare all six reviewed samples.
Browse all CPA practice questionsReview the REG section guide
Use the section owner for current structure, content orientation, and section-specific planning.
Open the REG guideReview the official Blueprint
Verify detailed groups, topics, representative tasks, and tested skill levels with the official source rather than treating this sample as complete coverage.
Open official BlueprintREG practice questions: common questions
- How many MCQs and TBSs are on REG in 2026?
- REG has 72 MCQs across testlets of 36 and 36, followed by 8 TBSs across testlets of 2, 3, and 3.
- How are MCQs and TBSs weighted on REG?
- REG assigns 50% of the score to MCQs and 50% to TBSs. The official Blueprint lists these as score weights, not suggested study-time allocations.
- Is the REG question on this page an official AICPA question?
- No. It is an original CPAPass sample reviewed against the cited primary source. It is not an official, released, retired, or current CPA Exam item.
- Where can I verify the official REG scope?
- Use the linked 2026 AICPA Blueprint for the authoritative content areas, representative tasks, skill levels, item counts, and score weights.
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